| The tax arrears announcement is a tax collection and management system set up by China’s Tax Collection Administration Law in the relevant tax priority regulations,whicn requires the tax authorities to disclose the taxpayer’s tax arrears information that they have in public.This system is a product of the reconciliation of conflicts between tax claims and private law claims in the Tax Administration Law.Taxation is the source of funds for the operation of state institutions and the transfer of citizens’ property.When the tax debt conflicts with the private law credit,the tax credit has the right to receive the priority over the private law because of its public welfare and non-treatment.It is reasonable to give priority to the payment of tax claims relative to private law debts.However,due to the lack of external publicity of tax claims,tax priority has an impact on the smooth operation of private law transactions,and it also has a certain destructive effect on transaction security.Especially in the context of the continuous expansion of the functions of modern countries,the socialization obligations of citizens’ property are increasing,and the freedom and rights of private entities are constantly shrinking.It is also necessary to strengthen the protection of private law transactions and the respect of private subjects.In view of this,in order to minimize the negative impact of tax priority on the market,to maximize the protection of private law transactions and promote market transactions.The tax arrears announcement system came into being.The arrears of tax announcements can,to a certain extent,limit the damage to private law claims caused by tax claims to a certain extent,play a role in protecting the security of transactions,and at the same time play an active role in enhancing market credit and maintaining market order.However,it should be noted that the arrears of tax announcements should also avoid the problem of excessive damage to the taxpayer who owes taxes and the loss of the tax arrears notice.Therefore,reasonable limits should be set for the use of arrears announcements.This article starts from the practice of tax arrears announcement,goes deep into the theoretical level of the tax arrears announcement,expounds the connotation of the tax arrears announcement system and its functional positioning in protecting market transaction security and enhancing market credit,and proposes the functional limits of the tax arrears announcement.The basic logic is to propose the legal basis of the tax arrears announcement system from the perspective of tax debt theory,information failure and traditional legal culture;to establish the due process and reasonable limit of the tax arrears system from the principle of proportionality and due process;The three dimensions of the transaction security protection function of the tax announcement,the promotion of market credit function and the functional limit propose specific measures to improve the tax arrears announcement.In addition to the introduction,this article is divided into four parts:The first part is mainly to introduce the system of tax arrears announcement and its functions.This part first introduces the connotation and nature of the tax arrears announcement,and then elaborates on the connotation and functional orientation of the tax arrears announcement system.This paper considers that the tax arrears announcement is an administrative fact act that does not affect the legal relationship of the main creditor’s rights and debts.It also has the nature of reputation penalty and debt reminder.Then it discusses the function of the tax arrears announcement and considers that the tax arrears announcement has the guarantee of state taxation.The functions of income,protection of market transaction security and promotion of market credit.The second part is mainly to sort out the defects in the operation of the tax arrears announcement system.First,the shortcomings of the tax arrears announcement system in protecting transaction security are mainly manifested in two aspects: the single purpose of legislation and the obstacles to the acquisition of tax information;the second is the improvement of social credit,mainly in the form of tax credit system.The disconnection leads to the incomplete taxation announcement to enhance the inadequacy of the market credit function;the third is that the tax arrears announcement system exceeds the reasonable limit and causes damage to the taxpayer.The third part is to discuss the legal basis and path choice of perfecting the tax arrears announcement system.From the perspectives of tax creditor’s rights,information failure and legal culture basic theory,the system of arrears taxation is improved.At the same time,the principle of due process and the principle of proportionality are put forward as the principle of setting reasonable limits for the system of tax arrears.The fourth part proposes a concrete concept of perfecting the tax arrears announcement system.Firstly,this paper from the two aspects of the legislative purpose of the tax arrears announcement system and the issuance of the tax arrears announcement,the security function of the tax arrears announcement system is corrected;the second is to construct the tax arrears information inquiry system as the main method,and the tax arrears announcement The system proposes the improvement of the function of market credit;the third is to propose the due process of constructing the tax arrears announcement from the perspective of setting the functional limit of the tax arrears announcement system and avoiding excessive damage to the taxpayer,and considering the proportion of the announcement of the tax arrears and Construct a taxpayer reputation repair system. |
